文献类型：期刊文献

中文题名：混合所有制程度与公司内部薪酬差距

英文题名：Mixed Ownership and Internal Pay Gap

作者：耿艳丽[1,2];徐灿宇[3];张文婷[4]

机构：[1]山东工商学院;[2]上海财经大学;[3]华东理工大学商学院;[4]中央财经大学会计学院

年份：2021

期号：8

起止页码：62

中文期刊名：中央财经大学学报

外文期刊名：Journal of Central University of Finance & Economics

收录：CSTPCD;;国家哲学社会科学学术期刊数据库;北大核心:【北大核心2020】；CSSCI:【CSSCI2021_2022】；

基金：国家自然科学基金面上项目“中国企业成本粘性的动因和后果研究:基于地区分权竞争视角的探索”(项目编号:71872196);北京市社会科学基金青年项目“高管激励创新与费用粘性:针对北京市制造业企业的考察和研究”(项目编号:15JGC176)。

语种：中文

中文关键词：混合所有制;国有企业;内部薪酬差距;行业竞争;市场化程度

外文关键词：Mixed-ownership;State-owned enterprises;Internal pay gap;Industry competition;Degree of marketization

摘要：发展混合所有制经济是我国深化国有企业改革的重要举措,完善高管的激励和约束机制是改革进程中的关键目标。本文以我国2007—2016年A股国有上市公司为研究样本,研究了混合所有制程度对公司内部薪酬差距的影响。研究发现,国企的混合所有制融合度和混合所有制多元化对公司内部薪酬差距存在正向影响。进一步分析发现,混合所有制程度对公司内部薪酬差距的促进作用主要体现于处在竞争性行业以及高市场化程度中的公司。本文为国有企业进一步深化混合所有制改革,完善相应的激励机制提供了经验证据。
The development of a mixed-ownership economy is an important measure for China to deepen the reform of state-owned enterprises.Improving the incentive and restraint mechanism for executives is a key goal in the reform process.This paper uses China s A-share state-owned listed companies from 2007 to 2016 as a research sample to study the impact of mixed ownership on the company s internal pay gap.The study found that the degree of integration of mixed ownership and the diversification of mixed ownership of state-owned enterprises have a positive impact on the company s internal pay gap.Further analysis found that the promotion of the degree of mixed ownership to the company s internal pay gap is mainly reflected in companies in competitive industries and high marketization.This paper provides empirical evidence for the state-owned enterprises to further deepen the mixed ownership reform and improve the corresponding incentive mechanism.